J&J Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
J&J Consulting
Largest movements
- Receivables within one year +€97,380
up €97,380 (+1,812%), from €5,374 to €102,754
of which Trade receivables: +€98,942
- Current investments -€35,865
down €35,865 (-20.7%), from €173,669 to €137,804
- Cash -€26,272
down €26,272 (-91.8%), from €28,618 to €2,346
mainly Receivables within one year (-€97,380) and Contributions, distributions and other (-€82,397)
- Reserves -€82,397
down €82,397 (-31.1%), from €265,081 to €182,684
of which Distributable reserves: -€82,397
- Profit (loss) carried forward +€71,307
up €71,307 (+82.8%), from -€86,148 to -€14,841
- Other debts +€41,632
up €41,632 (+662%), from €6,293 to €47,926
- Tax, wage and social debts +€10,518
up €10,518 (+12,060%), from €87 to €10,605
- Accrued charges and deferred income -€3,528
down €3,528 (-100%), from €3,528 to €0
- Gross operating margin +€83,289
up €83,289, from -€42,788 to €40,501
- Financial income +€51,234
up €51,234 (+16,313%), from €314 to €51,548
- Taxes +€11,067
up €11,067 (+6,975%), from €159 to €11,225
- Other operating charges -€7,404
down €7,404 (-55.6%), from €13,309 to €5,905
- Depreciation -€1,371
down €1,371 (-44.5%), from €3,082 to €1,711
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,379 | €246,121 | +€35,742 | +17.0% |
| Fixed assets | 21/28 | €2,370 | €658 | -€1,711 | -72.2% |
| Tangible fixed assets | 22/27 | €2,370 | €658 | -€1,711 | -72.2% |
| Furniture and vehicles | 24 | €2,370 | €658 | -€1,711 | -72.2% |
| Current assets | 29/58 | €208,009 | €245,462 | +€37,453 | +18.0% |
| Amounts receivable within one year | 40/41 | €5,374 | €102,754 | +€97,380 | +1,812% |
| Trade receivables | 40 | - | €98,942 | +€98,942 | |
| Other amounts receivable | 41 | €5,374 | €3,812 | -€1,562 | -29.1% |
| Current investments | 50/53 | €173,669 | €137,804 | -€35,865 | -20.7% |
| Cash at bank and in hand | 54/58 | €28,618 | €2,346 | -€26,272 | -91.8% |
| Deferred charges and accrued income | 490/1 | €348 | €2,558 | +€2,211 | +636% |
| Total equity and liabilities | 10/49 | €210,379 | €246,121 | +€35,742 | +17.0% |
| Equity | 10/15 | €197,533 | €186,443 | -€11,090 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265,081 | €182,684 | -€82,397 | -31.1% |
| Tax-exempt reserves | 132 | €16 | €16 | = | 0.0% |
| Distributable reserves | 133 | €265,065 | €182,668 | -€82,397 | -31.1% |
| Profit (loss) carried forward | 14 | -€86,148 | -€14,841 | +€71,307 | +82.8% |
| Amounts payable | 17/49 | €12,846 | €59,677 | +€46,832 | +365% |
| Amounts payable within one year | 42/48 | €9,317 | €59,677 | +€50,360 | +540% |
| Trade debts | 44 | €2,937 | €1,147 | -€1,790 | -61.0% |
| Suppliers | 440/4 | €2,937 | €1,147 | -€1,790 | -61.0% |
| Taxes, remuneration and social security | 45 | €87 | €10,605 | +€10,518 | +12,060% |
| Taxes | 450/3 | €87 | €10,605 | +€10,518 | +12,060% |
| Other amounts payable | 47/48 | €6,293 | €47,926 | +€41,632 | +662% |
| Accrued charges and deferred income | 492/3 | €3,528 | €0 | -€3,528 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,082 | €1,711 | -€1,371 | -44.5% |
| Other operating charges | 640/8 | €13,309 | €5,905 | -€7,404 | -55.6% |
| Gross operating margin | 9900 | -€42,788 | €40,501 | +€83,289 | |
| Operating profit (loss) | 9901 | -€59,180 | €32,884 | +€92,064 | |
| Financial income | 75/76B | €314 | €51,548 | +€51,234 | +16,313% |
| Recurring financial income | 75 | €314 | €51,548 | +€51,234 | +16,313% |
| Financial charges | 65/66B | €1,405 | €1,900 | +€495 | +35.3% |
| Recurring financial charges | 65 | €1,405 | €1,900 | +€495 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | -€60,271 | €82,532 | +€142,803 | |
| Income taxes | 67/77 | €159 | €11,225 | +€11,067 | +6,975% |
| Profit (loss) for the period | 9904 | -€60,429 | €71,307 | +€131,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,429 | €71,307 | +€131,736 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.